¶1C. D. Ellison, Oklahoma City, Okl., for petitioner.
¶2Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., Department of Justice, Washington, D. C., and Charles Oliphant, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. G, for respondent.
¶3Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.
¶5Affirmed per stipulation on authority, M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir., 1952, 194 F.2d 221.